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    <title>2025 (1) TMI 1242 - SC Order</title>
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    <description>The SC dismissed the Special Leave Petitions due to a &quot;gross delay of 404 days&quot; in filing, which the Revenue could not satisfactorily justify. The Court found no reason to interfere with the HC&#039;s impugned orders. The dismissal was based on both &quot;delay as well as merits,&quot; and any pending applications were disposed of.</description>
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      <description>The SC dismissed the Special Leave Petitions due to a &quot;gross delay of 404 days&quot; in filing, which the Revenue could not satisfactorily justify. The Court found no reason to interfere with the HC&#039;s impugned orders. The dismissal was based on both &quot;delay as well as merits,&quot; and any pending applications were disposed of.</description>
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